Annual Reporting Information 2024-25

The emphasis is on adhering to:

• sections 61 (annual reports, contents of etc) and 62 (financial statements) of the Financial Management Act 2006
• Treasurer’s Instruction 8: Financial Accounting and Reporting – Requirement 3 Agency Annual Reports
• any other legislation relevant to an agency.

The Financial Administration Bookcase contains guidance on the content and presentation of annual reports, including model annual reports.

In addition to the above are the following requirements of annual reports.

1. Government policy requirements

1.1        Occupational safety, health and injury management

Further information on compliance, including calculation and reporting of performance measures, is online.

W: Public sector health, safety and injury management

E:  Department of Energy, Mines, Industry Regulation and Safety

1.2        Board and committee remuneration

Report individual and aggregate costs of remunerating members of government boards and committees defined in Premier's Circular 2023/02: State Government Boards and Committees.

Include names of all board and committee members and all remuneration. Remuneration reported excludes travel expenses incurred as per Public Sector Commission guidelines for reimbursement of travel expenses and Premier’s Circular 2021/02: Guidelines for official air travel by Ministers, Parliamentary Secretaries and Government Officers.

Include members of government boards and committees who are government employees. If they are ineligible for remuneration, as defined in Premier's Circular 2023/02: State Government Boards and Committees, list remuneration as zero.

Consult with ministers’ offices if board or committee member names should be withheld because of security, sensitivity or legislative restrictions.

Consider including separate information relating to member payments such as other benefits and allowances.

Example table

* If applicable include sessional payment per meeting, half day or annual.

** Refers to member membership during reporting period not entire tenure on board/committee. Period of membership should correlate with respective remuneration received in the financial year.

*** Refers to term of appointment/tenure (if relevant) or appointment type, for example sessional or full time.

1.3        WA Multicultural Policy Framework

Report a summary of the achievement of outcomes and key performance indicators against the 3 priority areas in the agency multicultural plan.

In addition, complete the Progress Report template with detailed information on progress in 2024-25 against the current multicultural plan and submit it directly to the Office of Multicultural Interests by 31 August 2025.

E: strategy@omi.wa.gov.au

1.4        Substantive equality

Reporting on progress and achievements in implementing the Policy Framework for Substantive Equality is optional.

E: Equal Opportunity Commission

2. Other legal requirements

2.1        Advertising, market research, polling and direct mail expenditure

Public agencies required to publish annual reports under the Financial Management Act 2006 or other written laws include a statement of certain expenditure incurred by, or on behalf of, them during reporting period (section 175ZE of the Electoral Act 1907).

Public agencies under the Electoral Act 1907 include departments of the public service and organisations in Schedule 2 of the Public Sector Management Act 1994 as well as:

• bodies or offices established for public purposes under written laws
• bodies or offices established by the Governor or a minister
• any corporations or associations over which control can be exercised by the state, minister or previously stated bodies.

Include in the expenditure statement:

• statement or total amount of all expenditure
• amount of expenditure in relation to each class of expenditure
• name of each person, agency or organisation to which an amount was paid.

Provide a total for each class of expenditure (for example, market research organisations) or a more detailed breakdown (for example, separating advertising expenditure with an advertising agency between campaign and non-campaign advertising).

Details of a class of expenditure do not need to be structured as above if expenditure for the class is less than $2,500. If no expenditure was incurred, include a nil statement.

If an agency is reporting through a larger agency either the:

• main agency reports expenditure under section 175ZE of the Electoral Act 1907 for each subsidiary agency separately or
• agency reports expenditure under section 175ZE of the Electoral Act 1907 in its own annual report.

Annual reports are reviewed to assess compliance with the legislation. Information is collated into a summary by the Western Australian Electoral Commission and included in the Political Finance Annual Report each year. Non-compliance is evident in this reporting. The report is tabled in both houses of Parliament and is on the Western Australian Electoral Commission website in accordance with section 175G of the Electoral Act 1907.

Example 1

In accordance with section 175ZE of the Electoral Act 1907, the agency incurred the following expenditure in advertising, market research, polling, direct mail and media advertising. Total expenditure for 2021-22 was $76,000.

[Insert your table]

Example 2

Section 175ZE of the Electoral Act 1907 requires public agencies to report details of expenditure to organisations providing services in relation to advertising, market research, polling, direct mail and media advertising. The agency did not incur expenditure of this nature.

E: Western Australian Electoral Commission

2.2        Disability access and inclusion plan outcomes

Public authorities required to have disability access and inclusion plans under the Disability Services Act 1993 report on their implementation by briefly outlining current initiatives to address desired outcomes of their plans.

Include information that meets the requirements of Schedule 3 of the Disability Services Regulations 2004. Include reference to services to the public delivered by agents and contractors as well as strategies to inform agents and contractors of the plan.

E: Department of Communities
T: 1800 176 888

2.3        Compliance with public sector standards and ethical codes

Chief executive officers and some chief employees need to meet obligations under section 31(1) of the Public Sector Management Act 1994 and:

• show the extent of compliance with public sector standards, codes of ethics and relevant code of conduct including:
  • number of breach of standard claims upheld by the Public Sector Commission
  • number of breaches found by the agency of the Public Sector Code of Ethics or agency codes of conduct
• include significant actions taken to promote compliance with public sector standards in human resource management, Commissioner’s Instructions and ethical codes (for example, updating or revising policies/guidelines and agency codes of conduct; and undertaking integrity awareness raising activities and training)
• ensure consistency between annual reports and information provided to the Public Sector Commission through annual reporting data obligations.

For agencies subject to section 31(2) of the Public Sector Management Act 1994, compliance reporting obligations are met by completing the relevant returns requested by the Public Sector Commission.

E: integrity matters (for example, code of ethics)
E: compliance with public sector standards
E: data reporting obligations

2.4        Recordkeeping plans

Include a statement that meets the requirements of the State Records Commission Standard 2, Principle 6.

W: State Records Office
E: State Records Office

2.5        Agency capability review requirements

Public sector agencies reviewed through the Agency Capability Review Program include progress against their commitments and actions based on publicly available executive summaries. They:

• specify their commitments against the lines of inquiry and/or key observations
• detail actions taken to address the identified capability gaps
• comment on progress to date in relation to achievements and outcomes.

2.6        Workforce inclusiveness requirements

Include a workforce inclusiveness statement on activities undertaken to improve diversity and inclusion in the workplace including specific reference to staff views of workplace inclusivity.

Accessibility

• Refer to the Western Australian Government’s Accessibility and Inclusivity Guidelines.
• Electronic reports must comply with the Digital Services Policy. Further guidance is in the Digital Services Policy Framework.

E: Office of Digital Government

Tabling

• Unless an Act provides otherwise, the financial year ends on 30 June. Annual reports, including audit opinions, are to be tabled by relevant minister in Parliament within 90 days of the end of the financial year (section 64 Financial Management Act 2006).
• Refer to the Parliamentary sitting dates to identify the last sitting date before the end of the 90 day period. Dates may vary according to an agency’s legislation so check the period for the date of submission.
• Ministers’ offices should have enough time to consider draft annual reports and meet tabling deadline.
• If an annual report cannot be tabled on time, the minister must report to Parliament the reason/s why and advise of a revised tabling date (section 65 Financial Management Act 2006).
• The version of the annual report tabled by the minister in Parliament must be the only one in circulation. All other versions, electronic and print, must be identical to the tabled version.
• Any corrections needed to an annual report must be made in the Legislative Assembly and Legislative Council. In the Legislative Assembly the agency must comply with Legislative Assembly Standing Order 156 ‘Alteration of papers’. There is no applicable standing order in the Legislative Council so corrections must be tabled by the relevant minister and follow the same process as tabling the original annual report.
• There is a Parliamentary Procedures Guide for both houses of Parliament.

E: Parliamentary and Executive Government Services at Department of the Premier and Cabinet.

Publishing and distribution

• Minimise unnecessary work associated with sophisticated infographics and interactive web versions to support minimum reporting requirements.
• The main means of distribution is the agency website, with a minimum number of printed copies. The report should be online as soon as possible after tabling.
• Provide 12 printed and one PDF copy of the final annual report to the minister’s office for tabling in Parliament. The minister’s office forwards these copies to the Department of the Premier and Cabinet and they are made available in the tabled papers database on the Parliament website. The need for further copies is a decision for the agency.
• Deposit a copy of the final annual report with the State Library of Western Australia as required by the Legal Deposit Act 2012 and Premier’s Circular 2021/14: Requirements for Western Australian Government Publications and Library Collections. Digital copies are deposited in PDF format using the National edeposit (NED) portal. Annual reports are deposited as serial publications. Depositing printed copies is not required. For enquiries, email the State Library of Western Australia.
• Maintain details of all cost of the annual report (including payments to external consultants involved in development and production; payments to companies involved in design and/or printing; and cost of staff working on the report) so these can be provided if requested, for example through media queries and Parliamentary questions.